Don't smaller businesses also pay less taxes to begin with? Not sure how it works, especially in France. Even small businesses may have several ways of reducin

Don't smaller businesses also pay less taxes to begin with? Not sure how it works, especially in France. Even small businesses may have several ways of reducing taxes? What is the minimum income for considering the "What is the Double Irish With A Dutch Sandwich" or whatever is the tax avoidance hype of the day?